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Wednesday, April 8, 2026

Delta: Our First Glimpse at Fuel Cost Spikes

Delta is the first U.S. airline to report earnings every quarter (it’s one of the first to report earnings across all industries, actually), so its numbers provide a valuable early window into how the war in Iran is affecting corporate earnings. Those effects are most immediately visible in the amount of money Delta and other […more]

Levi’s Intriguing New Tariff Disclosure

This company offers one of the first examples of a company disclosing specific tariff amounts that it has actually paid, and which the company might therefore recoup in some sort of tariff refund process. Read more.

Thursday, April 2, 2026

Biggest Taxpayers by Country

Check out the next piece in a short series of posts on new tax payment disclosures that companies are now making, Biggest Taxpayers by Country.

Thursday, March 26, 2026

Where Companies Send Their Taxes

Check out the next piece in a short series of posts on new tax payment disclosures that companies are now making, Where Companies Send Their Taxes.  

Tuesday, March 24, 2026

New Data Alert: Taxes Paid

Check out the first in a short series of posts on new tax payment disclosures that companies are now making, based on a dataset Calcbench provided to The Wall Street Journal for its March 20 article, Corporate America Finally Reveals (Some of) Its Tax Secrets.  

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Wednesday, March 11, 2026

SEC and CFTC Announce MOU to Guide Coordination and Collaboration

The Securities and Exchange Commission and the Commodity Futures Trading Commission announced that they have entered into a Memorandum of Understanding (MOU) to guide coordination and collaboration between the two agencies. SEC Chair Atkins was quoted in the announcement, “This updated Memorandum of Understanding will serve as a roadmap for a new era of harmonization […more]

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OCC and NCUA Publish Notice of Proposed Rulemaking for GENIUS Act

Two federal agencies, in addition to the FDIC, have published Notices of Proposed Rulemaking regarding regulations to implement portions of the Guiding and Establishing National Innovation for U.S. Stablecoins Act (GENIUS Act). The National Credit Union Administration (NCUA) proposes regulations to implement the statutorily required process for approval and licensure of permitted payment stablecoin issuers […more]

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Monday, February 23, 2026

XBRL US Comments on FERC Taxonomies and Supporting Materials

XBRL US submitted a comment letter providing input on the Federal Energy Regulatory Commission (FERC) XBRL taxonomies, validation rules, and rendering files needed to file the FERC Form Nos. 1, 1-F, 2, 2-A, 3-Q electric, 3-Q natural gas, 6, 60, and 714 . The FERC will update the taxonomies to Version 2026-04-01.2,  effective starting with […more]

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Thursday, February 19, 2026

SEC Posts XBRL Guide

The Securities and Exchange Commission (SEC) has posted the February XBRL Guide. Access the Guide: https://www.sec.gov/submit-filings/technical-specifications#xbrl

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Wednesday, February 18, 2026

SEC Proposes Amendments to Reduce Reporting Burden on Investment Management Companies

The Securities and Exchange Commission (SEC) announced a rule proposal today that aims to reduce reporting burden on registered investment companies. The changes would extend the filing time period by 15 days, transition from monthly to quarterly publication, and streamline Form N-PORT by removing certain information. Form N-PORT requires data to be prepared in an […more]


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